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ssap27q&a

mp;a General Purpose Financial Reporting in Hong Kong Questions & Answers Updated 23-May-2003 SSAP 27, Accounting for Group Reconstructions Page 1 of 2 SSAP 27, Accounting for Group Reconstruction ...

File Type: pdf | Size: 14 KB

tra

This document lists the agenda papers discussed at the HKIISG, organized by category. Refer to the HKIISG submissions log for a full list of submissions in numerical order. Submissions and meeting sum ...

File Type: pdf | Size: 442 KB

HKAS27_IG-Deemed_Disposals

EXPOSURE DRAFT Guidance on the Accounting of a Deemed Disposal This guidance accompanies, but is not part of HKAS 27. Introduction 1. HKFRS 3 Business Combinations and HKAS 27 Consolidated and Separat ...

Release Date: 2005-01-18

File Type: pdf | Size: 105 KB

circular_20170929

28 September 2017 28 September 201728 September 201728 September 2017 28 September 201728 September 201728 September 201728 September 2017 28 September 201728 September 201728 September 2017 28 Septem ...

Release Date: 2017-09-29

File Type: pdf | Size: 156 KB

ED-ed10-BC

BASIS FOR CONCLUSIONS ON EXPOSURE DRAFT ED 10 Consolidated Financial Statements Comments to be received by 20 March 2009 ED10 December 2008 Basis for ConclusionsBasis for Conclusions on Exposure Draft ...

Release Date: 2008-12-18

File Type: pdf | Size: 359 KB

ETS_Module B

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Release Date: 2017-05-15

File Type: pdf | Size: 1 MB

December-Part 1_201412_rv

Offer valid until 31 December 2014 Origin Region P/C Brand Full Description Vintage Type Size Standard Price HKICPA Offer Discount Extra 5% (over 5000) WA WS JH BH France Bordeaux 120228 Ausone St Emi ...

Release Date: 2014-11-29

File Type: pdf | Size: 81 KB

HKICPA Staff Summary of HKFRS 10

HKFRS 10 Consolidated Financial Statements HKFRS 12 Disclosure of Interests in Other Entities HKAS 27 (2011) Separate Financial Statements HKICPA Standard Setting Department Staff Summary (June 2011) ...

Release Date: 2011-06-21

File Type: pdf | Size: 132 KB

w100904as

“We are Golden” workshop on positive thinking “We are Golden” workshop on positive thinking “We are Golden” workshop on positive thinking “We are Golden” workshop on positive thinking “We are Golden” ...

Release Date: 2010-06-28

File Type: pdf | Size: 181 KB

s100614s

Resolving Tax Disputes with the I Resolving Tax Disputes with the IResolving Tax Disputes with the I Resolving Tax Disputes with the I Resolving Tax Disputes with the IResolving Tax Disputes with the ...

Release Date: 2010-05-05

File Type: pdf | Size: 192 KB

20111118

Date 18 November 2011, Friday Time 6:30 p.m. – 9:30 p.m. Venue SCOPE Admiralty Learning Centre, Room UT, 8/F., United Centre, 95 Queensway, Admiralty, Hong Kong Speaker Ms. Clara Yu Clara is currently ...

Release Date: 2011-09-04

File Type: pdf | Size: 106 KB

S090109

Continuing Professional Development (CPD) Programme HKAS 27 and HKFRS 3 (Revised) 9 Jan 2009 (Fri) (Programme Code: ) Speaker : Mr. LAM Chi Yuen, Nelson, FCPA, CFA, Nelson and Company, CPA Mr. Nelson ...

Release Date: 2008-12-04

File Type: pdf | Size: 87 KB

S090109

Release Date: 2008-12-04

File Type: pdf | Size: 87 KB

20120713&20

20120713&20 Date 13 and 20 July 2012, Fridays Time 6:30 p.m. – 9:30 p.m. Venue The Joint Professional Centre Limited, Lecture Theatre, Unit 1, G/F., The Centre, 99 Queen's Road Central, Hong K ...

File Type: pdf | Size: 107 KB

techwatch66

TechWatch updates you on technical developments in financial reporting, auditing, regulation and business. The Institute welcomes your comment, emailed to . Click here for past issues. Contents Spotli ...

Release Date: 2008-04-01

File Type: pdf | Size: 341 KB

HKICPA_timetable for public_20182

Important Dates for Module Enrolment Module Enrolment Period 1 August to 31 August 2018 Module Enrolment Confirmation* 13 September 2018 Module Commencement 20 September 2018 Workshop Result Release ( ...

Release Date: 2018-04-12

File Type: pdf | Size: 164 KB

HKICPA_timetable for public_20182

Release Date: 2018-04-12

File Type: pdf | Size: 164 KB

HKICPA_timetable for public_20171

Important Dates for Module Enrolment Module Enrolment Period 1 February to 2 March 2017 Module Enrolment Confirmation* 14 March 2017 Module Commencement 21 March 2017 Workshop Result Release (Tentativ ...

Release Date: 2016-09-22

File Type: pdf | Size: 162 KB

HKICPA_timetable for public_20171

Release Date: 2016-09-22

File Type: pdf | Size: 162 KB

calendar

February 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 23 4 5 6 7 8 9 10 11 12 13 14 15 16 20 21 22 23 27 28 29 17 18 19 24 25 26 1 Commencement of modules A & C Q Continuing Education Fund appl ...

Release Date: 2008-02-27

File Type: pdf | Size: 534 KB

calendar

January 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 24 25 26 31 20 21 22 23 27 28 29 30 QP event Examination assistance functions Practical training ...

Release Date: 2008-02-01

File Type: pdf | Size: 538 KB

calendar

May 2006 Event Calendar SUN Mon Tue Wed Thu Fri Sat 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 24 25 26 27 31 21 22 23 28 29 30 1 2 3 4 5 Modules A & C – 4th workshops Q Modules A & C – 4th work ...

Release Date: 2006-05-04

File Type: pdf | Size: 5 MB

HKICPA_timetable for public_20191

Important Dates for Module Enrolment Module Enrolment Period 1 February to 4 March 2019 Module Enrolment Confirmation* 14 March 2019 Module Commencement 21 March 2019 Workshop Result Release (Tentativ ...

File Type: pdf | Size: 163 KB

I2C-ED10-CFStatement

12 January 2009 To: Members of the Hong Kong Institute of CPAs All other interested parties INVITATION TO COMMENT ON IASB EXPOSURE DRAFT ED 10 CONSOLIDATED FINANCIAL STATEMENTS Comments to be received ...

Release Date: 2009-01-12

File Type: pdf | Size: 48 KB

I2C-ED10_Consolidated-Financial-Statement

Release Date: 2009-01-12

File Type: pdf | Size: 48 KB

I2C-ED10_Consolidated-Financial-Statement

Release Date: 2009-01-12

File Type: pdf | Size: 48 KB

acc_I2C_IFRS7_13Jan09.pdfI2C-ED10_Consolidated-Financial-Statement

Release Date: 2009-01-12

File Type: pdf | Size: 48 KB

0405

Financial Accounting Standards Committee Meeting summary – May 2004 The Society’s Financial Accounting Standards Committee (Committee) met on 12 May 2004. Present at the Committee’s meeting were: Mess ...

Release Date: 2004-07-15

File Type: pdf | Size: 146 KB

FRSCMS-May

Release Date: 2004-07-15

File Type: pdf | Size: 146 KB

RegFlyer2-7-1-1

The global financial crisis has a significant impact on the world economy and Hong Kong professionals. To support the examination study of students under the current economy, the Institute is holding ...

Release Date: 2009-06-04

File Type: pdf | Size: 553 KB

calendar

April 2008 Event Calendar SUN Mon Tue Wed Thu Fri Sat 7 3 4 5 8 9 10 11 12 1 2 6 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 QP event Examination assistance functions Practical training func ...

Release Date: 2008-04-22

File Type: pdf | Size: 520 KB

PR_IASB_ED_IFRS1_IAS27

International Accounting Standards Board Press Release 13 December 2007 IASB publishes revised proposals for determining the cost of an investment in separate financial statements The International Ac ...

Release Date: 2007-12-13

File Type: pdf | Size: 126 KB

PR-IFRS1nIAS27

Release Date: 2007-12-13

File Type: pdf | Size: 126 KB

update119

i Update No. 119 (Issued 16 July 2012) This Update contains: Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance Document Referenc ...

Release Date: 2019-03-25

File Type: pdf | Size: 861 KB

ed_fair_value

Exposure Draft ED/2014/4 September 2014 Comments to be received by 16 January 2015 Measuring Quoted Investments in Subsidiaries, Joint Ventures and Associates at Fair Value Proposed amendments to IFRS ...

Release Date: 2014-09-16

File Type: pdf | Size: 174 KB

ed_ifrss

Release Date: 2014-09-16

File Type: pdf | Size: 174 KB

1412Paper 2Annex 22

Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meeting held on 26–27 September 2018 Page 1 of 16 Summary of the Transition Resource Group for IFRS 17 Insurance Contracts meet ...

File Type: pdf | Size: 209 KB

BRIGE_practice schedule_1304

Bridge Interest Group Practice Schedule (Pre-registration is required) Remarks: Beginners' tables are now available for all sessions Venue address: Hong Kong Institute of CPAs, 27/F., Wu Chung Hou ...

Release Date: 2013-03-19

File Type: pdf | Size: 69 KB

BRIGE_practice schedule_August11

Release Date: 2011-07-27

File Type: pdf | Size: 58 KB

BrIG_PS_Jul

Bridge Interest Group Practice Schedule 2009 Date Time Venue 18 July (Sat) 2:00 – 8:00 p.m. HKICPA, 27/F., Member’s Lounge 27 July (Mon) 7:00 – 10:30 p.m. (Tutorial session for beginners is available) ...

Release Date: 2009-06-15

File Type: pdf | Size: 24 KB

ed_1028

Exposure Draft ED/2012/6 December 2012 Comments to be received by 23 April 2013 Sale or Contribution of Assets between an Investor and its Associate or Joint Venture Proposed amendments to IFRS 10 and ...

Release Date: 2012-12-13

File Type: pdf | Size: 122 KB

update089

i Update No. 89 (Issued 28 July 2010) Handbook Improvements only Document Reference and Title Instructions Explanations VOLUME II Contents of Volume II Insert the revised pages i and iii. Discard the ...

Release Date: 2019-03-25

File Type: pdf | Size: 2 MB

update159

Update No. 159 (Issued 7 October 2014) This Update relates to the publication of: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to HKFRS 10 Consoli ...

Release Date: 2019-03-25

File Type: pdf | Size: 4 MB

Workshop

Date of Events Subject 26 February 2019 ICAC Workshop on Ethical Decision Making (Re-run) 20 December 2018 HKFRS 3 Business Combinations 12 and 16 November 2018 20 and 26 November 2018 10 and 18 Decem ...

Release Date: 2013-08-26

0511

Financial Reporting Standards Committee Meeting summary – November 2005 The Institute’s Financial Reporting Standards Committee (Committee) met on 9 November 2005. Members of the Committee present wer ...

Release Date: 2005-12-09

File Type: pdf | Size: 45 KB

FRSCMS-Nov

Release Date: 2005-12-09

File Type: pdf | Size: 45 KB

calendar

Event Calendar March 2008 SUN Mon Tue Wed Thu Fri Sat 12 3 4 5 6 7 8 9 10 11 12 13 14 15 19 20 21 22 26 27 28 29 16 17 18 30 25 23 31 24 QP event Examination assistance functions Practical training fu ...

Release Date: 2008-03-20

File Type: pdf | Size: 408 KB

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Search Result for "27.gs" : 101 - 150 of 7590

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ssap27q&a

tra

HKAS27_IG-Deemed_Disposals

circular_20170929

ED-ed10-BC

ED10_BASIS_Dec08

acc_ED10_BASIS_Dec08

ED10_BASIS_Dec08

ETS_Module B

December-Part 1_201412_rv

HKICPA Staff Summary of HKFRS 10

w100904as

s100614s

20111118

S090109

S090109

20120713&20

techwatch66

HKICPA_timetable for public_20182

HKICPA_timetable for public_20182

HKICPA_timetable for public_20171

HKICPA_timetable for public_20171

calendar

calendar

calendar

HKICPA_timetable for public_20191

I2C-ED10-CFStatement

I2C-ED10_Consolidated-Financial-Statement

I2C-ED10_Consolidated-Financial-Statement

acc_I2C_IFRS7_13Jan09.pdfI2C-ED10_Consolidated-Financial-Statement

0405

FRSCMS-May

RegFlyer2-7-1-1

calendar

PR_IASB_ED_IFRS1_IAS27

PR-IFRS1nIAS27

update119

ed_fair_value

ed_ifrss

1412Paper 2Annex 22

BRIGE_practice schedule_1304

BRIGE_practice schedule_August11

BrIG_PS_Jul

ed_1028

update089

update159

Workshop

0511

FRSCMS-Nov

calendar